Performance Budgeting

Performance Budgeting is the systematic use of information to strengthen the link between budget allocations (inputs), the public services that are resourced (outputs) and the impact of those services on people’s lives (outcomes).

It is intended to increase transparency and enhance accountability around the use of public money, and inform efforts to ensure that Ireland’s limited resources are used efficiently to deliver effective public services.

Since first being introduced in 2012, Ireland’s approach to performance budgeting has continued to develop. In particular, it has evolved to include a number of strategic budgeting initiatives, namely Equality, Green and Well-being.

Each year, government departments set out public service performance and equality targets for the forthcoming year in the Revised Estimated Volume for the Public Services. This includes output metrics directly related to the each Strategic Programme’s policies and programmes as well as outcome metrics that describe progress in relation to policy goals or objectives.

The Public Service Performance Report (PSPR) facilitates the review of performance information presented by each department and office in the Revised Estimates for Public Services. By focusing on a particular year, it is intended to provide an opportunity to examine the expenditure allocations and public service delivery commitments set out in that year’s REV in the context of subsequent provisional outturns and reporting of public service delivery.